# Stock Transfer Rules: Carryover of Earnings and Taxes
> **IRS** · Correction to final regulations. · Published 2008-03-18 · Effective 2008-03-18 · 73 FR 14386
## Document
- **Document number:** E8-5334
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 14386
- **CFR reference:** 26 CFR 1
- **Publication date:** 2008-03-18
- **Effective date:** 2008-03-18
- **Treasury docket:** TD 9273
## Abstract

This document contains a correction to final regulations (TD 9273) that were published in the Federal Register on Tuesday, August 8, 2006 (71 FR 44887) addressing the carryover of certain tax attributes, such as earnings and profits and foreign income tax accounts, when two corporations combine in a corporate reorganization or liquidation that is described in both sections 367(b) and 381 of the Internal Revenue Code.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/03/18/E8-5334/stock-transfer-rules-carryover-of-earnings-and-taxes)
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